need help with question b)

On January 1, 2023, the Fag Company budget committee reached agreement on the following date for the six months ending June 30, 2023: 1 Sales units: First quarter 4,800; second quarter 5,900; third quarter 7,000 2. Ending raw materials inventory: 40%% of the next quarter's production requirements 3. Ending finished goods inventory: 25%% of the next quarter's expected sales units 4. Third-quarter production: 7,200 units The ending raw materials and finished goods inventories at December 31, 2022, had the same percentages for production and sales that are budgeted for 2022. 3 kilograms of raw materials are needed to make each unit of finished goods. Raw materials purchased are expected to cost $4 per kilogram.Prepare a production budget by quarters for the six-month period ended June 30, 2023. Fag COMPANY Production Budget For the Six Months Ending June 30, 2023 Quarter 1 2 Expected unit sales 4800 5900 Add Desired ending finished goods 1475 1750 Total required units 6275 7650 Less Beginning finished goods Inventory 1200 1475 Required productions In units 5075 6175ter Total 5900 10700 1750 1750 7650 12450 1475 1200 6175 11250(b) Prepare a direct materials budget by quarters for the six-month period ended June 30, 2023. Fag COMPANY Direct Materials Budget For the Six Months Ending June 30, 2023 Quarter 2 Total cost of materials purchases Beginning Inventory Cost per kilogram Desired ending Inventory Total materials required Direct materials purchases Units to be produced Total required for production Direct materials per unit LA in in I(b) Prepare a direct materials budget by quarters for the six-month period ended June 30, 2023. Fag COMPANY Direct Materials Budget For the Six Months Ending June 30, 2023 Quarter 2 v Add v 45 45Fag COMPANY Direct Materials Budget For the Six Months Ending June 30, 2023 Quarter 1 2 Total